CIT v. GlaxoSmithKline\nPharmaceuticals Ltd.

49 Taxmann.com 320High Court2014#11722 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 115JBSection 144Section 14ASection 28Section 36(1)(vii)Section 36(2)Section 37(1)Section 43B

Issues it is cited on

wholly and exclusively for businesssection 36(2)prohibited by lawbusiness expediencysection 36(1)(vii)short term capital gainsspecified authoritymercantile system of accountingsection 50short term capital gaintax deducted at sourcedisallowance under section 14a

Judgments citing CIT v. GlaxoSmithKline\nPharmaceuticals Ltd.

THE ASST. CIT.,CIRCLE-1(1),, BARODA vs. AMBALAL SARABHAI ENTERPRISES LIMITED,, BARODA

In the result, the appeal is allowed for statistical purposes

ITA 2033/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad08 Jul 2025AY 2012-13

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Bandish Soparkar, A.RFor Respondent: Shri Alpesh Parmar, CIT DR &
Section 115JSection 14ASection 50

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.954/Ahd/2016 (Assessment Year: 2011-12) Ambalal Sarabhai Enterprises Ltd. Vs. Deputy Commissioner of Wadi Wadi, Income Tax, Baroda-390023 Circle-1(1)(1), Vadodara [PAN No.AABCA6893K] (Appellant) .. (Respondent) I.T.A. No.1315/Ahd/2016 (Assessment Year: 2011-12) Deputy Commissioner of Income Vs. Ambalal Sarabhai Enterprises Tax, Ltd. Circle-1(1)(1), Wadi Wadi, Vadodara Baroda-390023 [PAN No.AABCA6893K] (Appellant) .. (Respondent) I.T.A. No.1807/Ahd/2017 (Assessment…

AMBALAL SARABHAI ENTERPRISES LIMITED,,BARODA vs. THE DY.CIT.,CIRCLE-1(1),, BARODA

In the result, the appeal is allowed for statistical purposes

ITA 1807/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad08 Jul 2025AY 2012-13

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Bandish Soparkar, A.RFor Respondent: Shri Alpesh Parmar, CIT DR &
Section 115JSection 14ASection 50

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.954/Ahd/2016 (Assessment Year: 2011-12) Ambalal Sarabhai Enterprises Ltd. Vs. Deputy Commissioner of Wadi Wadi, Income Tax, Baroda-390023 Circle-1(1)(1), Vadodara [PAN No.AABCA6893K] (Appellant) .. (Respondent) I.T.A. No.1315/Ahd/2016 (Assessment Year: 2011-12) Deputy Commissioner of Income Vs. Ambalal Sarabhai Enterprises Tax, Ltd. Circle-1(1)(1), Wadi Wadi, Vadodara Baroda-390023 [PAN No.AABCA6893K] (Appellant) .. (Respondent) I.T.A. No.1807/Ahd/2017 (Assessment…

AMBALAL SARABHAI ENTERPRISES LTD.,,BARODA vs. THE DY. COMMISSIONER OF INCOME TAX-1(1)(1),, BARODA

In the result, the appeal is allowed for statistical purposes

ITA 954/AHD/2016[2011-12]Status: FixedITAT Ahmedabad08 Jul 2025AY 2011-12
For Respondent: \nShri Bandish Soparkar, A.R
Section 115JSection 144Section 50

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“A” BENCH, AHMEDABAD\nBEFORE DR. BRR KUMAR, VICE PRESIDENT &\nSHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER\nI.T.A. No.954/Ahd/2016\n(Assessment Year: 2011-12)\nAmbalal Sarabhai Enterprises Ltd. Vs.\nWadi Wadi,\nBaroda-390023\nDeputy Commissioner of\nIncome Tax,\nCircle-1(1)(1),\nVadodara\n[PAN No.AABCA6893K]\n(Appellant)\n(Respondent)\nI.T.A. No.1315/Ahd/2016\n(Assessment Year: 2011-12)\nDeputy Commissioner of Income Vs. Ambalal Sarabhai Enterprises\nTax,\nCircle-1(1)(1),\nVadodara\nLtd.\nWadi Wadi,\nBaroda-390023\n[PAN No.AABCA6893K]\n(Appellant)\n(Respondent…

THE DY.COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1),, VADODARA vs. AMBALAL SARABHI ENTERPRISES LIMITED,, VADODARA

In the result, the appeal is allowed for statistical purposes

ITA 1315/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad08 Jul 2025AY 2011-12
For Appellant: \nShri Bandish Soparkar, A.RFor Respondent: \nShri Alpesh Parmar, CIT DR &
Section 115JSection 144Section 50

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“A” BENCH, AHMEDABAD\nBEFORE DR. BRR KUMAR, VICE PRESIDENT &\nSHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER\nI.T.A. No.954/Ahd/2016\n(Assessment Year: 2011-12)\nAmbalal Sarabhai Enterprises Ltd. Vs. Deputy Commissioner of\nWadi Wadi,\nBaroda-390023\nIncome Tax,\nCircle-1(1)(1),\nVadodara\n[PAN No.AABCA6893K]\n(Appellant)\n..\n(Respondent)\nI.T.A. No.1315/Ahd/2016\n(Assessment Year: 2011-12)\nDeputy Commissioner of Income Vs. Ambalal Sarabhai Enterprises\nTax,\nCircle-1(1)(1),\nVadodara\nLtd.\nWadi Wadi,\nBaroda-390023\n[PAN No.AABCA6893K]\n(Appellant)\n(Respond…

ATLAS COPCO (INDIA) LTD.,PUNE vs. DCIT,CIR-8,, PUNE

In the result, appeal of the Revenue in ITA No

ITA 1303/PUN/2010[2004-05]Status: DisposedITAT Pune22 Jul 2019AY 2004-05

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm आयकर अपीऱ सं. / Ita No.1302/Pun/2010 नििाारण वषा / Assessment Year : 2004-05 The Deputy Commissioner Of Income Tax, Circle-8, Pune. .......अऩीऱाथी / Appellant बिाम / V/S. M/S. Atlas Copco (India) Ltd. Sveanagar, Mumbai-Pune Road, Dapodi, Pune-411 012. Pan: Aaaca4074D ……प्रत्यथी / Respondent

For Appellant: Shri R Murlidhar &For Respondent: Ms. Kesang Y Sherpa, CIT
Section 35DSection 35D(2)(c)

…आयकर अपीऱीय अधिकरण “सी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, PUNE BEFORE SHRI R.S.SYAL, VP AND SHRI PARTHA SARATHI CHAUDHURY, JM आयकर अपीऱ सं. / ITA No.1302/PUN/2010 नििाारण वषा / Assessment Year : 2004-05 The Deputy Commissioner of Income Tax, Circle-8, Pune. .......अऩीऱाथी / Appellant बिाम / V/s. M/s. Atlas Copco (India) Ltd. Sveanagar, Mumbai-Pune Road, Dapodi, Pune-411 012. PAN: AAACA4074D ……प्रत्यथी / Respondent आयकर अपीऱ सं. / ITA No.1303/PUN/2010 नििाारण वषा / Assessment Year : 2004-05 M/s. Atlas Copco (India) Ltd. Sveanagar, Mumbai-Pune Road, Dapodi, Pune-411 012. PAN: AA…

DY. CIT CIRCLE-8,, PUNE vs. M/S. ATLAS COPCO (I) LTD., PUNE

In the result, appeal of the Revenue in ITA No

ITA 1302/PUN/2010[2004-05]Status: DisposedITAT Pune22 Jul 2019AY 2004-05

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm आयकर अपीऱ सं. / Ita No.1302/Pun/2010 नििाारण वषा / Assessment Year : 2004-05 The Deputy Commissioner Of Income Tax, Circle-8, Pune. .......अऩीऱाथी / Appellant बिाम / V/S. M/S. Atlas Copco (India) Ltd. Sveanagar, Mumbai-Pune Road, Dapodi, Pune-411 012. Pan: Aaaca4074D ……प्रत्यथी / Respondent

For Appellant: Shri R Murlidhar &For Respondent: Ms. Kesang Y Sherpa, CIT
Section 35DSection 35D(2)(c)

…आयकर अपीऱीय अधिकरण “सी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, PUNE BEFORE SHRI R.S.SYAL, VP AND SHRI PARTHA SARATHI CHAUDHURY, JM आयकर अपीऱ सं. / ITA No.1302/PUN/2010 नििाारण वषा / Assessment Year : 2004-05 The Deputy Commissioner of Income Tax, Circle-8, Pune. .......अऩीऱाथी / Appellant बिाम / V/s. M/s. Atlas Copco (India) Ltd. Sveanagar, Mumbai-Pune Road, Dapodi, Pune-411 012. PAN: AAACA4074D ……प्रत्यथी / Respondent आयकर अपीऱ सं. / ITA No.1303/PUN/2010 नििाारण वषा / Assessment Year : 2004-05 M/s. Atlas Copco (India) Ltd. Sveanagar, Mumbai-Pune Road, Dapodi, Pune-411 012. PAN: AA…

KUONI TRAVEL (INDIA) P. LTD,MUMBAI vs. DCIT CIR 3(2), MUMBAI

In the result, assessee’s appeal is dismissed

ITA 4285/MUM/2014[2000-01]Status: DisposedITAT Mumbai03 Nov 2017AY 2000-01

Bench: Shri G.S. Pannu & Shri Saktijit Deym/S. Kuoni Travel (India) Pvt. Ltd. (Merged With Travel Corporate (India) Ltd.) 8Th Floor, Tower A, Urmi Estate ……………. Appellant 95 Ganpatrao Kadam Marg Lower Parel(W), Mumbai 400013 Pan Aaacs0170L V/S Dcit, Circle – 3(2) Room No. 609, 6Th Floor ……………. Respondent Aayakar Bhavan, M.K. Marg Mumbai 400020 Appellant By : Shri Jay Bhansali Respondent By : Shri Rajesh Kumar Yadav

For Appellant: Shri Jay BhansaliFor Respondent: Shri Rajesh Kumar Yadav
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER M/s. Kuoni Travel (India) Pvt. Ltd. (merged with Travel Corporate (India) Ltd.) 8th Floor, Tower A, Urmi Estate ……………. Appellant 95 Ganpatrao Kadam Marg Lower Parel(W), Mumbai 400013 PAN AAACS0170L v/s DCIT, Circle – 3(2) Room no. 609, 6th Floor ……………. Respondent Aayakar Bhavan, M.K. Marg Mumbai 400020 Appellant by : Shri Jay Bhansali Respondent by : Shri Rajesh Kumar Yadav Date of Hearing – 11.10.2017 Date of Order – 03.11.2017 O R D E R PER SAKTIJIT DEY, J.M. The captione…

EMPIRE INDUSTRIES LTD,MUMBAI vs. ADDL CIT RG 6(2), MUMBAI

Appeal stands partly allowed in terms of our above order

ITA 4065/MUM/2013[2009-10]Status: DisposedITAT Mumbai17 May 2017AY 2009-10

Bench: Shri Mahavir Singh, Jm & Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./I.T.A. No. 4065/Mum/2013 (िनधा"रण वष" / Assessment Year: 2009-10) Empire Industries Limited Additional Commissioner Of Income Tax Empire House बनाम/ 414, Senapati Bapat Marg Range 6(2) Lower Parel Aaykar Bhawan Vs. Mumbai – 400 013 M.K.Road Mumbai-400 020 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaace-2757-R (अपीलाथ" /Appellant) (""थ" / Respondent) :

For Appellant: K.K.Ved & N.A.Patade, Ld. ARsFor Respondent: Naveen Gupta, Ld. DR
Section 143(3)Section 69ASection 69C

…ITA No.4065/M/2013 Empire Industries Ltd. Assessment Year-2009-10 आयकर अपीलीय अिधकरण “ई” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI "ी महावीर िसंह,"ाियक सद" एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम" । BEFORE SHRI MAHAVIR SINGH, JM AND SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./I.T.A. No. 4065/Mum/2013 (िनधा"रण वष" / Assessment Year: 2009-10) Empire Industries Limited Additional Commissioner of Income Tax Empire House बनाम/ 414, Senapati Bapat Marg Range 6(2) Lower Parel Aaykar Bhawan Vs. Mumbai – 400 013 M.K.Road Mumbai-400 020 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. AAACE-2757-R (अप…

RANBAXY LABORATORIES LTD.,NEW DELHI vs. ADDL. CIT, NEW DELHI

In the result, we direct the AO to reduce the book profit u/s 115JB of the Act by the amount of reversal of the provision of Rs

ITA 196/DEL/2013[2008-09]Status: DisposedITAT Delhi25 Apr 2016AY 2008-09

Bench: Sh. I. C.Sudhir Judicialmember & Sh. Prashant Maharishia.Y.: - 2008-09 Ranbaxy Laboratories Ltd. Vs Acit 12Th Floor, Devika Tower, Range -15 6, Nehru Place New Delhi New Delhi Pan No. Aaacr0127N (Appellant) (Respondent)

For Appellant: 1. Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Amrendra Kumar, CIT, DR
Section 143Section 143(3)Section 92D

…Page 1 of 134 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’, NEW DELHI BEFORE SH. I. C.SUDHIR JudicialMember AND SH. PRASHANT MAHARISHI, Accountant Member A.Y.: - 2008-09 Ranbaxy Laboratories Ltd. Vs ACIT 12th Floor, Devika Tower, Range -15 6, Nehru Place New Delhi New Delhi PAN No. AAACR0127N (APPELLANT) (RESPONDENT) Date of pronouncement 25/04/2016 Assessee by: 1. Shri Ajay Vohra, Sr. Adv. with Sh. Rohit Jain, Adv.and Ms. Deepanvee Rao,Adv. on corporate tax issues 2. Sh. Rahul Mitra, C.A. with Sh. Derendra Gulari, C.A and Sh. Vinay Verma, C.A. on transfer pricing issues Revenue by: Shri Amrendra Kumar…

CIT v. GlaxoSmithKline\nPharmaceuticals Ltd. (49 Taxmann.com 320) — Cited in 9 Judgments | BharatTax